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CPA Government & Nonprofit Report articles from November 2005
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CPA Government & Nonprofit Report archives from November 2005
GASB issues exposure draft: the CPA's advisory service on government & nonprofit accounting an auditing.
November 1, 2005... The Exposure Draft (ED) takes effect for fiscal years beginning on or after Dec. 15, 2006 if voted on by the GASB for a final statement. Comment period on this ED ends on Dec. 30, 2005. All governments and auditors are encouraged to submit...
Editor's note.
November 1, 2005... This month, I cover the newest Exposure Draft from the GASB on "Sales and Pledges of Receivables and Future Revenues" that is proposed to take effect for fiscal years beginning on or after Dec. 15, 2006, which effectively is fiscal years ending...
Promises to give.
November 1, 2005... Nonprofits often receive significant amounts of contributions, including promises to give. It is important that auditors understand the accounting, reporting, and auditing aspects.
Accounting Treatment
Under FASB 116, unconditional...
How to handle changes in pledges receivable.
November 1, 2005... In certain situations, an initial pledge made by an individual or an organization may need to be adjusted due to unique circumstances that occur between the time of the pledge and the actual receipt. Chapter 5 of the AICPA Audit Guide for...